Bill · H.R. 2279· House(119-HR-2279)
No Tax on LOSAP Act
- Introduced
- 3/21/2025
- Last activity
- 3/21/2025 — Referred to the House Committee on Ways and Means.
- Sponsored by
- Claudia Tenney
- Cosponsors
- - 3 - 3
- Introduced
- In Committee
What this bill would do
This bill seeks to amend the Internal Revenue Code of 1986 regarding tax exclusions for volunteer emergency services. It proposes to increase the amount of money excluded from gross income for qualified payments made to individuals providing volunteer firefighting or emergency medical services. Specifically, the bill moves the exclusion amount from $50 to $1,000. Additionally, the bill clarifies that payments made under length of service award programs are considered qualified payments. These changes would apply to amounts awarded after the Act is enacted.
Yes
Would middle-income households be better off under this?+5
The tax exclusion increase provides financial relief to volunteer firefighters and emergency responders.
Would people in rural areas be better off under this?+5
The bill benefits many local volunteer emergency responders often found in rural areas.
Does this cut taxes for middle-income families?+5
Increases the tax exclusion for volunteer emergency service payments from $50 to $1,000, providing tax relief to many volunteers.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
-
Increased tax-free income for volunteers: The bill increases the amount of money excluded from gross income from $50 to $1,000 for those providing volunteer firefighting or emergency medical services (Section 2(a)). This means more of their award money stays in their pockets rather than being taxed.
-
Clearer definitions for award programs: The bill clarifies that payments under length of service award programs are included in the definition of qualified payments (Section 3(a)). This provides certainty that these specific types of awards qualify for the tax exclusion.
Potential Negative Impacts for People
- No negative impacts are explicitly mentioned in the text: The provided text does not list any negative consequences or burdens resulting from these changes.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
- Demographic And Interest Groups
- Good For Middle Class Households+5Good For Rural Residents+5
- Economy And Finance
- Reduces Middle Class Taxes+5
- 12/1/2025
- 1 Cosponsor added.
- 8/26/2025
- 1 Cosponsor added.
- 3/21/2025
- Referred to the House Committee on Ways and Means.
- 4 Cosponsors added.
- Introduced in House
Andrew GarbarinoRepublican · New York
Laura GillenDemocrat · New York
Michael LawlerRepublican · New York
Nicholas LangworthyRepublican · New York
Thomas SuozziDemocrat · New York
Eugene VindmanDemocrat · Virginia